Kian Shen Corp

Kian Shen Corp maintains a strong liquidity position, with a current ratio of 3.91, indicating the company can easily cover its short-term liabilities with its current assets. The company's cash and equivalents amount to TWD 1.79 billion, which is a significant portion of its total assets of TWD 58.1 billion. The liquidity_fpt metric further supports this, showing the company has sufficient short-term liquidity to meet operational needs without external financing.

In terms of profitability, Kian Shen Corp's return on equity (ROE) is 0.99%, and its return on assets (ROA) is 0.83%. These figures are below the industry median for ROE and ROA in the Auto, Truck & Motorcycle Parts sector, suggesting the company is underperforming in terms of capital efficiency and asset utilization. The net income of TWD 48.49 million is relatively modest compared to the company's total revenue of TWD 308.54 million, indicating a low net profit margin.

The company's revenue is concentrated in the automobile industry, with no disclosed geographic diversification in the provided data. This concentration may expose the company to sector-specific risks, such as changes in automotive demand or regulatory shifts. The absence of segment or geographic breakdown in the financial snapshot suggests a lack of transparency in revenue diversification.

Looking at growth, Kian Shen Corp's capital expenditures for the period were TWD -24.25 million, indicating a reduction in investment in new assets. This may signal a conservative approach to growth or a focus on cost management. The company's free cash flow of TWD 42.62 million suggests it is generating positive cash from operations after capital expenditures, which could be used for dividends, debt reduction, or strategic investments.

The risk assessment indicates low liquidity and dilution risk, with no immediate filing-based flags detected. The company's debt-to-equity ratio is 0.02, which is very low, suggesting minimal leverage and a conservative capital structure. The absence of dilution risk is supported by the fact that the number of shares outstanding remains unchanged between basic and diluted shares.

Recent events, as reflected in the financial snapshot, show a negative operating cash flow of TWD -7.49 million, which may be due to timing differences in cash inflows and outflows or increased working capital requirements. No specific filings or transcripts are provided in the input data to detail recent corporate actions or strategic developments.

Debt-to-equity ratio of 0.02 sits above the 75th percentile, indicating a highly conservative capital structure relative to peers.

Gross profit reached TWD 184.2 million in the latest period, demonstrating strong top-line profitability despite revenue fluctuations.

The company carries low dilution, liquidity, and credit risk flags, suggesting a stable operational and financial risk profile.

Operating income grew to TWD 54.7 million in FY2025, showing improvement from the TWD 14.5 million recorded in FY2022.

Operating margin of 0.83% falls in the bottom quartile, lagging the 4.43% median of the auto parts cohort.

Revenue TWD 370.6M; Operating income TWD 21.0M.

• ▍Revenue TWD 370.6M
• ▍Operating income TWD 21.0M
• ▍Net margin 27.5%

Revenue TWD 403.4M; Operating income TWD 12.9M.

• ▍Revenue TWD 403.4M
• ▍Operating income TWD 12.9M
• ▍Net margin 19.8%

Revenue TWD 376.1M; Operating income TWD 18.2M.

• ▍Revenue TWD 376.1M
• ▍Operating income TWD 18.2M
• ▍Net margin 19.1%

Revenue TWD 308.5M; Operating income TWD 2.6M.

• ▍Revenue TWD 308.5M
• ▍Operating income TWD 2.6M
• ▍Net margin 15.7%

Revenue TWD 1.46B, −8,8% YoY; Operating income −16,4% YoY.

• ▍Revenue TWD 1.46B, −8,8% YoY
• ▍Operating income −16,4% YoY
• ▍Net income −25,2% YoY
• ▍Free cash flow −80,9% YoY
• ▍Net margin 20.7%

Revenue TWD 1.50B, +17,6% YoY; Operating income +208,4% YoY.

• ▍Revenue TWD 1.50B, +17,6% YoY
• ▍Operating income +208,4% YoY
• ▍Net income −12,0% YoY
• ▍Free cash flow −46,1% YoY
• ▍Net margin 18.0%

Revenue TWD 1.28B; Operating income TWD 14.5M.

• ▍Revenue TWD 1.28B
• ▍Operating income TWD 14.5M
• ▍Net margin 24.0%